Swiss Federal Law on Merger, Demerger, Conversion and Transfer of Assets and Liabilities: Tax Aspect

On 3 October 2003, the Federal Assembly adopted the Federal Law on Merger, Demerger, Conversion and Transfer of Assets and Liabilities (Merger Law), which will enter into force on 1 July 2004. Following our Newsletter regarding the corporate and contract law aspects of the Merger Law, we will herein highlight the main tax aspects of the law.